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C A S T L E F I E LD Application Form CFP Castle field Funds CVC CFP Castle field Portfolio Funds CVC ISA / LISA applicantsThis form can be used to: Open a new Control Individual Savings Account (ISA)

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What is l e f i?

LEFI stands for Report of Foreign Bank and Financial Accounts, which is a form used to report a financial interest in or signature authority over foreign financial accounts.

Who is required to file l e f i?

Any U.S. person who has a financial interest in or signature authority over foreign financial accounts with an aggregate value exceeding $10,000 at any time during the calendar year must file LEFI.

How to fill out l e f i?

LEFI can be filled out electronically through the Financial Crimes Enforcement Network's BSA E-Filing System or by mailing Form 114 to the Department of the Treasury.

What is the purpose of l e f i?

The purpose of LEFI is to combat tax evasion and money laundering by requiring individuals to report their foreign financial accounts to the U.S. government.

What information must be reported on l e f i?

LEFI requires information such as the name and address of the foreign financial institution, the account number, the maximum value of the account during the year, and the type of account.

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